Wilson v. Bredesen

SUTTON, Circuit Judge.

Judith Wilson, a Tennessee resident and taxpayer, claims that a state tax violates the Equal Protection Clause of the Fourteenth Amendment. Because the procedures available to challenge this tax in the administrative agencies and courts of the State of Tennessee are plain, speedy and efficient, the Tax Injunction Act prohibits her from challenging the tax in federal district court. We therefore affirm the dismissal of this case for lack of jurisdiction.

I

The Tennessee Constitution divides property into three classes for taxation purposes: real property, tangible personal…